When I ordered the Walker 55019 Quiet Flow Stainless Steel Muffler, the website instructed me that this gasket was required to install the muffler. After receiving the two pieces I couldn't find a way to use this gasket as it didn't fit the Walker muffler pipe flange and the standard Honda fitting was a spring return ball and cup design that didn't even use a gasket. . I had to use a grinder to open up the muffler flange to make it work in a ball and cup pattern and this gasket became moot. So it is NOT necessary!
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